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All Tribunals Case Commentaries

Prior Mortgage Prevails Over Unregistered Agreements: Amit Sharma v. State Bank of India

Prior Mortgage Prevails Over Unregistered Agreements: Amit Sharma v. State Bank of India

Date: May 25, 2022
Prior Mortgage Prevails Over Unregistered Agreements: Amit Sharma v. State Bank of India Introduction The case of Amit Sharma And Another v. State Bank Of India And Another adjudicated by the Debts...
Resolution Plan Approval Post-Deadline: Insights from Damodar Valley Corporation v. Dimension Steel and Alloys Pvt. Ltd.

Resolution Plan Approval Post-Deadline: Insights from Damodar Valley Corporation v. Dimension Steel and Alloys Pvt. Ltd.

Date: May 24, 2022
Resolution Plan Approval Post-Deadline: Insights from Damodar Valley Corporation v. Dimension Steel and Alloys Pvt. Ltd. Introduction The case of Damodar Valley Corporation (DVC) versus Dimension...
Regulation of Inter-Corporate Loans Under Companies Act: Insights from Jambudwip Exports v. U P Bone Mills

Regulation of Inter-Corporate Loans Under Companies Act: Insights from Jambudwip Exports v. U P Bone Mills

Date: May 24, 2022
Regulation of Inter-Corporate Loans Under Companies Act: Insights from Jambudwip Exports v. U P Bone Mills Introduction The case of Jambudwip Exports and Imports Limited v. U P Bone Mills Private...
Limitations on Assessing Officer's Jurisdiction in Limited Scrutiny Assessments: Insights from Shri Chaitanya Bansibhai Nagori v. Principal Commissioner of Income Tax-4, Ahmedabad

Limitations on Assessing Officer's Jurisdiction in Limited Scrutiny Assessments: Insights from Shri Chaitanya Bansibhai Nagori v. Principal Commissioner of Income Tax-4, Ahmedabad

Date: May 24, 2022
Limitations on Assessing Officer's Jurisdiction in Limited Scrutiny Assessments: Insights from Shri Chaitanya Bansibhai Nagori v. Principal Commissioner of Income Tax-4, Ahmedabad Introduction The...
Bharat Singh v. Income Tax Officer Ward - 2 Rewari: Clarifying Grounds for Assessment and Additions Under the Income Tax Act

Bharat Singh v. Income Tax Officer Ward - 2 Rewari: Clarifying Grounds for Assessment and Additions Under the Income Tax Act

Date: May 24, 2022
Bharat Singh v. Income Tax Officer Ward - 2 Rewari: Clarifying Grounds for Assessment and Additions Under the Income Tax Act Introduction The case of Bharat Singh v. Income Tax Officer Ward - 2...
CESTAT's Landmark Ruling on Section 112 Penalties: Strengthening Evidentiary Standards in Customs Law

CESTAT's Landmark Ruling on Section 112 Penalties: Strengthening Evidentiary Standards in Customs Law

Date: May 21, 2022
CESTAT's Landmark Ruling on Section 112 Penalties: Strengthening Evidentiary Standards in Customs Law Introduction The case of Rajeev Kumar v. Commissioner, Customs (Preventive)-New Delhi adjudicated...
Sky Sea Services v. Commissioner of Customs: Reinforcing Due Diligence Obligations for Customs Brokers Under CBLR 2013

Sky Sea Services v. Commissioner of Customs: Reinforcing Due Diligence Obligations for Customs Brokers Under CBLR 2013

Date: May 21, 2022
Sky Sea Services v. Commissioner of Customs: Reinforcing Due Diligence Obligations for Customs Brokers Under CBLR 2013 Introduction The case of Sky Sea Services v. Commissioner of Customs is a...
Defining Financial Debt under IBC: Insights from Vipul Himatlal Shah v. Teco Industries

Defining Financial Debt under IBC: Insights from Vipul Himatlal Shah v. Teco Industries

Date: May 19, 2022
Defining Financial Debt under IBC: Insights from Vipul Himatlal Shah v. Teco Industries Introduction The case of Vipul Himatlal Shah and Another v. Teco Industries, Partnership And Another...
ITA Delhi Sets Precedent on Deductibility of Late PF/ESI Contributions Under Section 43B

ITA Delhi Sets Precedent on Deductibility of Late PF/ESI Contributions Under Section 43B

Date: May 19, 2022
ITA Delhi Sets Precedent on Deductibility of Late PF/ESI Contributions Under Section 43B Introduction The case of Cargo Motors Pvt. Ltd., Delhi v. DCIT Circle-4(2), New Delhi adjudicated by the...
Judicial Commentary: Carmel Softech (P) Ltd. v. CIT - Reaffirming Reasonableness of Directors' Remuneration for Private Limited Companies

Judicial Commentary: Carmel Softech (P) Ltd. v. CIT - Reaffirming Reasonableness of Directors' Remuneration for Private Limited Companies

Date: May 19, 2022
Reaffirming Reasonableness of Directors' Remuneration for Private Limited Companies Introduction The case of Carmel Softech Pvt. Ltd. v. Commissioner of Income Tax (CIT) adjudicated by the Income Tax...
Refund Entitlement and Delay in Possession: Insights from Narender Chopra v. M/s Jaiprakash Associates Ltd.

Refund Entitlement and Delay in Possession: Insights from Narender Chopra v. M/s Jaiprakash Associates Ltd.

Date: May 19, 2022
Refund Entitlement and Delay in Possession: Insights from Narender Chopra v. M/s Jaiprakash Associates Ltd. Introduction The case NARENDER CHOPRA v. M/S. JAIPRAKASH ASSOCIATES LTD. was adjudicated by...
Shivganga Drillers Pvt. Ltd. v. CPC, Income Tax, Indore: Allowance of PF/ESI Contributions under Section 43B and TDS Credit under Section 199

Shivganga Drillers Pvt. Ltd. v. CPC, Income Tax, Indore: Allowance of PF/ESI Contributions under Section 43B and TDS Credit under Section 199

Date: May 18, 2022
Shivganga Drillers Pvt. Ltd. v. CPC, Income Tax, Indore: Allowance of PF/ESI Contributions under Section 43B and TDS Credit under Section 199 Introduction The case of Shivganga Drillers Private Ltd....
Deficiency of Service in Housing Allotment: Rajasthan Housing Board vs. Gauri Shankar Modi

Deficiency of Service in Housing Allotment: Rajasthan Housing Board vs. Gauri Shankar Modi

Date: May 18, 2022
Deficiency of Service in Housing Allotment: Rajasthan Housing Board vs. Gauri Shankar Modi Introduction The case of Rajasthan Housing Board & Anr. v. Gauri Shankar Modi & Anr. was adjudicated by the...
Enhanced Compensation and Accountability in Medical Negligence: Vishnu Priya Giri v. G.M. Modi Hospital

Enhanced Compensation and Accountability in Medical Negligence: Vishnu Priya Giri v. G.M. Modi Hospital

Date: May 14, 2022
Enhanced Compensation and Accountability in Medical Negligence: Vishnu Priya Giri v. G.M. Modi Hospital Introduction The case of Vishnu Priya Giri v. G.M. Modi Hospital Research Centre For Medical...
Turnover as a Critical Criterion in Transfer Pricing Comparability: ITAT Bangalore's Decision in M/s ACI Worldwide Solutions Pvt Ltd. vs ACIT

Turnover as a Critical Criterion in Transfer Pricing Comparability: ITAT Bangalore's Decision in M/s ACI Worldwide Solutions Pvt Ltd. vs ACIT

Date: May 14, 2022
Turnover as a Critical Criterion in Transfer Pricing Comparability: ITAT Bangalore's Decision in M/s ACI Worldwide Solutions Pvt Ltd. vs ACIT Introduction The case of M/s ACI Worldwide Solutions...
SEBI Establishes Precedent on Misleading Corporate Announcements: A Comprehensive Commentary on Urja Global Limited Judgment

SEBI Establishes Precedent on Misleading Corporate Announcements: A Comprehensive Commentary on Urja Global Limited Judgment

Date: May 14, 2022
SEBI Establishes Precedent on Misleading Corporate Announcements: A Comprehensive Commentary on Urja Global Limited Judgment Introduction The Securities and Exchange Board of India (SEBI) issued a...
Taxation Principles Reinforced in Shipping Corpn. Of India Ltd. v. CIT

Taxation Principles Reinforced in Shipping Corpn. Of India Ltd. v. CIT

Date: May 14, 2022
Taxation Principles Reinforced in Shipping Corpn. Of India Ltd. v. CIT Introduction The case of Shipping Corporation of India Ltd. v. Commissioner of Income Tax (CIT), adjudicated by the Income Tax...
Procedural Compliance under Section 14A and Interpretation of Section 28(iv): ITAT's Decision in Infrastructure Logistics Pvt. Ltd. vs. J.C.I.T.

Procedural Compliance under Section 14A and Interpretation of Section 28(iv): ITAT's Decision in Infrastructure Logistics Pvt. Ltd. vs. J.C.I.T.

Date: May 14, 2022
Procedural Compliance under Section 14A and Interpretation of Section 28(iv): ITAT's Decision in Infrastructure Logistics Pvt. Ltd. vs. J.C.I.T. Introduction The case of Infrastructure Logistics Pvt....
ITA Bangalore Supports Section 80IA Deduction upon Timely Revised Return and Subsequent Form 10CCB Filing

ITA Bangalore Supports Section 80IA Deduction upon Timely Revised Return and Subsequent Form 10CCB Filing

Date: May 14, 2022
ITA Bangalore Supports Section 80IA Deduction upon Timely Revised Return and Subsequent Form 10CCB Filing Introduction The appellate case M/s Jitendra Kumar Nahata, Bangalore v. Joint Commissioner Of...
Affirming Consumer Rights in Defective Vehicle Claims: Maruti Suzuki India Ltd. v. Joseph Mathew Thomas & Co.

Affirming Consumer Rights in Defective Vehicle Claims: Maruti Suzuki India Ltd. v. Joseph Mathew Thomas & Co.

Date: May 13, 2022
Affirming Consumer Rights in Defective Vehicle Claims: Maruti Suzuki India Ltd. v. Joseph Mathew Thomas & Co. Introduction The case of Maruti Suzuki India Ltd. (previously called S Maruti Udyog Ltd.)...
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